Chapter 11 covers products of the milling industry, including fine flour, groats, and meal of wheat and cereals other than mixed wheat, starch, inulin, and gluten. The core of this chapter is products obtained from cereals through milling, sifting, or starch extraction, but it excludes baked or further processed foods. Starch products are generally classified under heading 1108, while gluten is classified under heading 1109. Heading 1108 covers all types of starch (wheat, corn, potato, cassava, etc.) and inulin, whether or not chemically modified. However, if modified starch undergoes reactions such as esterification or etherification, it is classified under Chapter 35. Under this heading, subheadings are further divided by starch source, such as 1108.11 for wheat starch, 1108.12 for corn starch, 1108.13 for potato starch, etc. Code 110811 is a 6-digit subheading: the first 2 digits '11' represent Chapter 11 (products of the milling industry); digits 3-4 '08' represent heading 1108 (starch and inulin); digits 5-6 '11' represent subheading 110811 (wheat starch). Therefore, the full meaning of this code is: starch obtained by wet milling extraction of wheat and drying, not chemically modified. If it is modified wheat starch, it should be classified under Chapter 35. Wheat starch is produced by washing wheat flour to remove gluten and soluble substances, then drying, and is a typical cereal starch. It is not baked or made into food, nor chemically modified, so it is classified under 1108 rather than Chapter 19 (food) or Chapter 35 (modified starch). The difference from 1109 gluten is that gluten is a by-product after starch extraction, mainly composed of protein.

Product name: The specific name of the declared commodity, such as 'wheat starch'; common names or abbreviations must not be used. Source: Indicate the plant source from which the starch is extracted, such as 'wheat' or 'wheat flour'. Processing method: Describe the production process, such as 'wet milling, dehydration, drying', and whether chemically modified. Appearance: Powder form, color (white or slightly yellow), and whether there are lumps. Use: Main use, such as food ingredient, paper sizing, textile sizing, etc. Packaging specifications: Packaging form and net weight, such as '25kg/bag' or '1000kg/jumbo bag'. Brand: Manufacturer or trader brand; if no brand, fill in 'none'. Composition content: Key indicators such as starch content, moisture, protein, e.g. 'starch >= 99%'. Product name: wheat starch; Source: wheat; Processing method: wet milling, dehydration, flash drying, not chemically modified; Appearance: white powder, fineness >= 99%; Use: food thickener; Packaging specifications: 25kg/bag, net weight 25kg; Brand: XX; Composition content: starch >= 99.5%, moisture <= 12%, protein <= 0.3%. Failure to state 'not chemically modified' may lead to misclassification under 3505 modified starch. Filling in source as 'flour' instead of 'wheat' makes it easy to confuse with 1101 wheat flour. Filling in use as 'edible' when it is actually for industrial use affects regulatory conditions.

The core basis for classification is: 1) the product is starch and comes from wheat; 2) it has not undergone chemical modification (such as esterification or etherification); 3) it has not been made into food or baked goods. This conforms to the notes to Chapter 11 of the Tariff and the provisions of subheading 1108. If the starch is chemically modified, it is classified under Chapter 35; if mixed with flour or made into food, it is classified under Chapter 19. 110100 Wheat flour: Wheat flour is obtained by milling wheat and contains protein and starch; wheat starch is pure starch after extraction, with very low protein. 110900 Gluten: Gluten is a by-product after starch extraction, mainly composed of protein; wheat starch is mainly composed of carbohydrates. 350510 Modified starch: Modified starch has undergone chemical treatment (such as cross-linking or esterification), changing the properties of the starch; wheat starch is unmodified natural starch. 190120 Food starch mixtures: This code is for baking premixes or food mixtures, which contain starch but have been mixed with other ingredients; wheat starch is a single ingredient. Is it pure wheat starch, not mixed with other starches? Has it not undergone chemical modification? Has it not been made into food or baked goods? Is the protein content below 1%? Is the packaging suitable for industrial or food ingredient use?

What is the difference in HS codes between wheat starch and corn starch? Wheat starch is classified under 110811, corn starch under 110812, and potato starch under 110813. They all belong to heading 1108, but have different subheadings, and the source plant must be specified when declaring. If wheat starch is chemically modified, which code should it be classified under? Modified wheat starch should be classified under Chapter 35, specifically 35051000 (modified starch), because chemical modification changes the natural properties of starch and goes beyond the scope of Chapter 11. How can it be proved during customs declaration that wheat starch is unmodified? A production process description, composition test report (such as no chemical additives), and supplier declaration may be provided. Customs may require an unmodified certificate or laboratory identification. In the declaration elements for wheat starch, how should the use be filled in? The use should be specific, such as 'food thickener', 'paper sizing agent', or 'textile sizing agent'. If used for food, it must comply with food safety standards; if for industrial use, this should be stated. How are wheat starch and wheat flour distinguished in classification? Wheat flour is classified under 110100 and is made by milling whole wheat kernels, containing gluten protein; wheat starch is classified under 110811 and is pure starch after extraction, with extremely low protein content. They can be distinguished through composition testing. What regulatory documents are required for importing wheat starch? Generally, a certificate of origin, health certificate, and composition test report are required. If used for food, it must also comply with China's national food safety standards, and an entry animal and plant quarantine permit may be required. The specific requirements are subject to the latest customs requirements. How can the tariff rate for wheat starch be checked? The latest tariff rate can be checked through the official website of the General Administration of Customs, China International Trade Single Window, or the Import and Export Tariff of the People's Republic of China. The rate may vary depending on trade agreements and country of origin. For cross-border e-commerce retail imports of wheat starch, does the personal article tax rate apply? Cross-border e-commerce retail imported goods are subject to customs duties, import value-added tax, and consumption tax as goods, and the personal postal articles tax does not apply. For details, refer to the list of cross-border e-commerce retail imported goods. If wheat starch is on the list, the corresponding tax policy may apply.